Many businesses use a name that is different from its legal name called a trade or fictitious name. This can happen by simply dropping the “Corp.,” “Inc.,” “LLC,” etc. from the legal name of the business entity. For example, an entity created as...
On June 7, 2017, attorneys for employees of Chipotle filed suit in a U.S. District Court seeking overtime for any employee who worked for Chipotle and was paid a salary of less than $47,476 from December 1, 2016 to the present. There is some...
On February 28, 2017, President Trump signed an executive order subtitled; “Restoring the rule of law, federalism, and economic growth by reviewing the ‘Waters of the United States’ rule”. With the stroke of his pen, and with Scott Pruitt sitting...
There has been a lot of publicity about the regulatory changes that take effect December 1, 2016 under the Fair Labor Standards Act (“FLSA”). This article gives an overview of the change.
In the evolution over the last 50 to 60 years of trusts in a variety of contexts including offshore trusts, a new concept has surfaced which is now being more broadly applied in the context of estate and asset protection planning. The concept is...
It is commonplace today that most families either have knowledge of or may even have a family member who is a special needs individual. Special needs individuals, whether by virtue of a physical disability or mental disability, are often entitled...
I am often told by clients that their child is 12 years old (or fill in the blank with any age 12 or older) and that their child can decide where he or she wants to live. While some states may have statutory or case law setting forth the age after...
In the current financial times in which we live, where often times the structure of the family is complex, it has become increasingly prevalent that siblings or half-siblings and on some occasions, cousins will get into significant conflicts...
In February of 2009, during the height of the residential foreclosure crisis, this column discussed the federal Protecting Tenants at Foreclosure Act (the “Protecting Tenants Act”). That federal law was meant to provide some protection to tenants...
There is a unique interaction between estate taxation and family law which has arisen as a result of the portability election for estate taxes which was enacted several years ago.
Portability is the concept of allowing a surviving spouse to...